Mandatory e filing of it returns noti no

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22 April 2012 can u pls specify me the relevent noti no when the e filing of returns made mandatory
since i have read in vinod gupta module wef AY 2007-08.

but i have read the below notification

Income-tax (Seventh Amendment) Rules, 2010 – Amendment in rule 12

Notification No. 49/2010[F.No.142/15/2010-TPL], dated 9-7-2010

In exercise of the powers conferred by section 295 read with section 139 of Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Incometax Rules, 1962, namely : -

1.

(1) These rules may be called the Income-tax (7th Amendment) Rules, 2010.

(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules 1962, in rule 12, in sub-rule (3), in the proviso, for clause (a), the following
clauses shall be substituted, namely :-

“(a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii);

(aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii) or clause (iii);

(ab) a company required to furnish the return in Form ITR-6 shall furnish the return for Assessment Year 2010-11 and subsequent Assessment Years in the manner specified in clause (ii)’

Rule Reference-Rule 12(2)

Clause(ii) Refers to furnishing of Return electronically under digital signature
Clause(iii) Refers to furnishing of Return electronically and thereafter submission of ITR-V

so i am not ableto get whether it's given wrong in VG module /what b/c in 2007-08 AY also i hv filed e retuns